UPDATE: Dec 2011 HMRC successfully appealed to the Court of Appeal on the PAYE point - see When a dividend is subject to NICs (Part 3)
The Upper Tax Tribunal has confirmed that dividends paid to a company’s employees under a discretionary bonus scheme involving a third party company were subject to NICs.
The Government has just established the Office of Tax Simplification (OTS). It's first task will be to review tax reliefs and small business tax simplification (including IR35).
Usain Bolt joins the list of sportstars avoiding the UK's stringent tax rules.
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In a recent tax case the Tribunal held that customer overpayments are taxable as trading income.
This page is a signpost to take you to our recent new guides and updates following June's Budget.
The juggling act: to reduce debt by 2015/16, encourage growth and keep interest rates and unemployment down.
David Hartnett, the permanent secretary for tax at HMRC tops up the "gravy train" as the most wined and dined mandarin in Whitehall.
Advisers will be delighted to hear that HM Revenue & Customs (HMRC) has launched new learning modules on the new penalty regime. However, the coursework will take you over TWO days to complete.
HMRC is inviting employers who have used lease premium schemes (with or without EBTs) to agree a financial settlement on the potential liabilities arising from use of such arrangements.